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                                                                                                                                                                                                                       DR-15N
                                                                                                                                                                                                                       R. 01/23
                     Instructions for                                                                                                                                                                                  Rule 12A-1.097, F.A.C.
                                                                                                                                                                                                                       Effective 01/23
                                                                                                                                                                                                                       Page 1 of 8

          DR-15
                     Sales and Use Tax Returns

                                                                                           DOR credit memos and estimated tax (Line 8) 
Lawful deductions (Line 6) cannot                                                          cannot be more than net tax due (Line 7).
be more than tax due (Line 5).

Certificate Number:                        Sales and Use Tax Return                        HD/PM Date:            /             /                                                       DR-15 
    Florida                   1. Gross Sales                2. Exempt Sales                3. Taxable Amount                                                                            4. Tax Due
A. Sales/Services/Electricity                .                                  .                                                                        .                                        .
B. Taxable Purchases          Include use tax on Internet / out-of-state untaxed purchases                                                               .                                        .
C. Commercial Rentals                        .                                  .                                                                        .                                        .
D. Transient Rentals                         .                                  .                                                                        .                                        .
E. Food & Beverage Vending                   .                                  .                                                                        .                                        .
                              Surtax Rate:                 Reporting Period                5. Total Amount of Tax Due                                                                             .
                                                                                           6. Less Lawful Deductions                                                                              .
                                                                                           7. Net Tax Due                                                                                         .
Be sure to use the correct tax                                                             8. Less Est Tax Pd / DOR Cr Memo                                                                       .
                                                                                           9. Plus Est Tax Due Current Month                                                                      .
return for each reporting period.                                                          10. Amount Due                                                                                         .
      FLORIDA DEPARTMENT OF REVENUE                                                        11. Less Collection Allowance                                                               E-file/E-pay Only
      5050 W TENNESSEE ST                                                                  12. Plus Penalty                                                                                       .
      TALLAHASSEE FL  32399-0120                                                           13. Plus Interest                                                                                      .
                                                                                           14. Amount Due with Return                                                                             .
      Due:
      Late After:

                                           File and pay electronically and on time 
                                           to receive a collection allowance.

                              Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
                                                                                                                                                                                        
                     Signature of Taxpayer                       Date                      Signature of Preparer                                                                        Date
     ( ___________ ) _____________________________________                                 ( ___________ ) ______________________________________
                      Telephone Number                                                     Telephone Number                                                                             Be sure to complete Lines 
                                                                                                                                                                                        15(a) through 15(d).

      Discretionary Sales Surtax - Lines 15(a) through 15(d)
   15(a).  Exempt Amount of Items Over $5,000 (included in Column 3)  ...................................................................................15(a).  ______________________________
   15(b).  Other Taxable Amounts NOT Subject to Surtax (included in Column 3) .....................................................................15(b).  ______________________________
   15(c).  Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) .....................                       15(c).  ______________________________
   15(d). Total Amount of Discretionary Sales Surtax Due    (included in Column 4) ...............................................................15(d).  ______________________________
   16.    Hope Scholarship Credits (included in Line 6) ..............................................................................................................              16.  ______________________________
   17.    Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) ...............................................................                               17.  ______________________________
   18.    Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) .................................................................                                18.  ______________________________
   19.    Taxable Sales from Amusement Machines (included in Line A)  ...................................................................................                           19.  ______________________________
   20.    Rural or Urban High Crime Area Job Tax Credits ............................................................................................................               20.  ______________________________
   21.    Other Authorized Credits .................................................................................................................................................21.  ______________________________



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                                                                                                                         DR-15N
            Due Dates, Electronic Filing and Payment, and Other Filing Information                                       R. 01/23
                                                                                                                  Page 2 of 8

Due Dates: Tax returns and payments are due on the 1st and        return and submit it electronically or by mail. Your amended 
late after the 20th day of the month following each reporting     return will replace any return you previously filed for the 
period. If the 20th falls on a Saturday, Sunday, or a state or    same reporting period. It is important that you complete the 
federal holiday, your tax return must be received electronically, amended return as it should have been originally filed rather 
postmarked, or hand delivered on the first business day           than entering only additional or corrected information.
following the 20th. 
                                                                  The quickest way to file an amended return is online. 
Due Dates for Electronic Payments: To avoid penalty and           Visit floridarevenue.com to submit your amended return 
interest, you must initiate your electronic payment and           electronically and pay any additional tax due or report an 
receive a confirmation number no later than 5 p.m. ET on          overpayment.
the business day prior to the 20th. Keep the confirmation 
number in your records. For a list of deadlines for initiating    If you choose to file an amended return by mail, you will 
electronic payments on time, visit floridarevenue.com/forms,      need a blank return from the Department. To download a blank 
select the eServices section, and then select the current year    return, visit floridarevenue.com/forms, select the Sales and 
Florida eServices Calendar of Electronic Payment Deadlines        Use Tax section, and then select the return that you need. 
(Form DR-659).                                                    Write your certificate number, reporting period, business 
                                                                  name, and address on the return. 
Due Date Reminders: If you file your paper returns monthly or     •  Write “Amended replacement” on the return you use
quarterly, you can sign up to receive an email every reporting       (see example below).
period, reminding you of the due date. Visit                      •  Enter the correct information on the return.
floridarevenue.com/dor/subscribe. Electronic filers will 
receive due date reminders without using the subscription 
service.
No Tax Due? Telefile at 800-550-6713 - You must file a tax 
return for each reporting period, even if no tax is due. You 
can telefile using the toll-free number to conveniently file your 
returns when no tax is due and you are not claiming deductions     Amended replacement
or credits. When you telefile your return instead of mailing it, 
you will receive a confirmation number for your records. If you 
telefile, remember:
to have your certificate number handy - it’s printed on 
    your returns; and 
•   do not mail your return to the Department - keep it with      Your amended return may result in an overpayment or an 
    your confirmation number.                                     additional amount due. If you overpaid the amount due with 
Electronic Filing and Payment: You can file returns and pay       your original return or you owe an additional amount, the 
sales and use tax using the Department’s website or you may       amount reported on Line 14 of the amended return will not 
purchase software from a software vendor. You may voluntarily     match any overpayment or any additional amount due. You 
file returns and pay tax electronically; however, taxpayers who   must pay any additional amount due with the amended return. 
paid $5,000 or more in sales and use tax during the State of      If you have overpaid, a credit for the amount overpaid will be 
Florida’s prior fiscal year (July 1 through June 30) are required issued. 
to file returns and pay tax electronically during the next        Checks or Money Orders (NO Cash): Tax payments must 
calendar year (January through December).                         be in U.S. funds only. Make checks or money orders payable 
Enroll to file and pay electronically: Visit                      to the Florida Department of Revenue. Write your certificate 
floridarevenue.com/taxes/eEnroll to enroll. After you             number on your check or money order. Mail your check or 
complete your electronic enrollment, additional information       money order with your return.
about electronic filing will be sent to you.                      Keep records that support all transactions for at least 
Vendor software: You may purchase software from a software        three years from the date you file your return or the date it is 
vendor to file and pay sales and use tax electronically. While    required to be filed, whichever is later.
you may use purchased software to file your sales and use         Mailing Your Returns and Payments: If you received window-
tax electronically, you may not use software to create paper      style envelopes from the Department, be sure to place your 
(alternative or substitute) returns to file with the Department.  return in the envelope so the Department’s mailing address can 
If you use vendor software to prepare a “tax calculation          be seen in the window of the envelope. If you use a return 
worksheet,” do not file the worksheet with the Department as a    without your business information printed on it, write your 
tax return. To ensure proper credit to your account, be sure to   business name, address, certificate number, and reporting 
transfer information from the worksheet to your personalized      period in the spaces provided. If you do not have a window-
return.                                                           style return envelope, mail your return and payment to:
Amended replacement returns: If you discover that your                    Florida Department of Revenue
original return was incorrect, you must complete an amended               5050 W Tennessee St
                                                                          Tallahassee FL 32399-0120 



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          Due Dates, Electronic Filing and Payment, and Other Filing Information continued                                   DR-15N
                                                                                                                             R. 01/23
                                                                                                                     Page 3 of 8
                   Account Changes                                                  Proper Collection of Tax
If you change your business name, mailing address,                   Collecting the right amount of tax is important because 
location address within the same county, or close or sell            mistakes will cost you money. Florida’s general state sales tax 
your business, immediately notify the Department. You can            rate is 6%. Additionally, most counties also have a local option 
also notify the Department when you temporarily suspend or           discretionary sales surtax. Surtax rates are published in the 
resume your business operations. The quickest way to notify the      Discretionary Sales Surtax Information form (DR-15DSS) each 
Department is by visiting                                            year and available online at floridarevenue.com/forms under 
floridarevenue.com/taxes/updateaccount.                              the Discretionary Sales Surtax section.
To notify us in writing, mail a letter to:                           [State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]
        Account Management - MS 1-5730                               Dealers must calculate the total tax due on each sale. The 
        Florida Department of Revenue                                tax must be shown separately on each invoice and may be 
        5050 W Tennessee St                                          calculated on either the combined taxable amount or the 
        Tallahassee, FL 32399-0160                                   individual taxable amounts on an invoice.
Be sure to include your business partner number and your             Dealers must calculate the total tax due by multiplying the 
certificate number in any written correspondence sent to the         taxable sale by the total tax rate to determine the amount of tax 
Department.                                                          due.
If you cancel your account or sell your business, you must file      [Sale Amount] x [Total Tax Rate] = [Tax Due on Sale]
a final return and pay all applicable taxes due within 15 
days after closing or selling the business. Your final return        The tax computation must be carried to the third decimal place 
must cover the period from your most recent return filing to the     and rounded up to the next whole cent when the third decimal 
closing date.                                                        place is greater than 4.
Submit a new registration (online or paper) if you:                  Example: A customer purchases one taxable item and takes 
move your business location from one Florida county to           delivery in a county that does not impose a discretionary sales 
   another;                                                          surtax. The dealer’s taxable selling price for the item is $50.45. 
add another location;                                             To calculate the tax due, multiply the taxable selling price by 
purchase or acquire an existing business; or                     the tax rate of 6% and carry to the third decimal place. 
change the form of ownership of your business.                                      $50.45 x 6% (or .06) = $3.02 7
         Florida Annual Resale Certificate                           Since the third decimal place is greater than 4, the tax due 
Registered sales and use tax dealers are provided a Florida          must be rounded up to the next whole cent. The total tax due 
Annual Resale Certificate to make tax-exempt purchases or            on the sale is $3.03.
rentals of property or services for resale. You may provide a 
paper or electronic copy of your current Florida Annual Resale                    Line-by-Line Instructions
Certificate or the certificate number to any seller when making 
purchases or rentals of property or services that you intend to              Line A. Sales/Services/Electricity
resell or re-rent as part of your business. If you purchase or rent  Line A is used to report the total of all wholesale and retail 
property or services that will be used in your business, your        sales transactions and certain untaxed purchases or uses as 
Florida Annual Resale Certificate should not be used.                follows:
                                                                     •  Sales, leases, or licenses to use certain property or
As a dealer, you have an obligation to collect the applicable 
                                                                         goods (tangible personal property). 
amount of sales and use tax and discretionary sales surtax 
                                                                     •  Sales and rentals, admissions, amusement machine 
when you resell or re-rent the property or service at retail. If you 
                                                                     receipts, and vending machine receipts (except food and 
need help determining what you may buy or rent tax exempt 
                                                                     beverage sales reported on Line E). The amount of taxable 
for resale, the Florida Annual Resale Certificate for Sales Tax 
                                                                     sales from amusement machines are also separately 
brochure (Form GT-800060) is available on the Department’s 
                                                                     reported on Line 19.
website. 
                                                                     •  Sales of services including nonresidential interior pest 
Sellers who make tax-exempt sales or rentals for purposes of         control, nonresidential interior janitorial and cleaning 
resale or re-rental must document the exemption using any one        services, residential and nonresidential burglar and other 
of these methods:                                                    protection services, and detective services.
•  Obtain a paper or electronic copy of your customer’s current      •  Sales and untaxed purchases or uses of electricity taxed at 
    Florida Annual Resale Certificate.                               the rate of 6.95% (2.6% imposed under Chapter 203, Florida 
•  For each tax-exempt sale, use your customer’s Florida sales       Statutes (F.S.), and 4.35% imposed under Chapter 212, 
    tax certificate number to obtain a transaction authorization     F.S.), plus surtax. You must also report this amount on
    number.                                                              Line 17.
•  For each tax-exempt customer, use your customer’s Florida         •  Sales and untaxed purchases of dyed diesel fuel used in 
    sales tax certificate number to obtain a vendor authorization    vessels or off-road equipment taxed at the rate of 6% sales 
    number.                                                          tax, plus surtax. You must also report this amount on
                                                                         Line 18. 
Sellers may verify a Florida Annual Resale Certificate number 
and obtain an authorization number:                                  NOTE: Registered Florida motor vehicle dealers may use the 
•  Online: Visit floridarevenue.com/taxes/certificates               method described in Sales and Use Tax on Motor Vehicles 
•  Phone: 877-357-3725                                               (Brochure GT-800030) to report tax on sales of motor vehicles 
•  Mobile app: Available for iPhone, iPad, and Android devices       to out-of-state residents.



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                                                                                                                      DR-15N
                                     Line-by-Line Instructions continued                                              R. 01/23
                                                                                                                 Page 4 of 8
Column 1. Gross Sales - Enter the total amount of gross            Example: The total receipts from an amusement 
sales. Do not include:                                             machine(s) in a county with a combined sales and surtax 
•  tax collected;                                                  rate of 6.5% total $100.00. Total receipts divided by the 
•  fuel sales reported on a Florida fuel tax return; or            amusement machine divisor for the 6.5% rate equals 
•  lottery ticket sales.                                           gross sales. Total receipts minus gross sales equals tax 
                                                                   due, including discretionary sales surtax due. Gross sales 
Column 2. Exempt Sales- Enter the total amount of tax-             multiplied by the surtax rate equals discretionary sales 
exempt sales included in Line A, Column 1. Enter “0” if none.      surtax due.
Some examples of tax-exempt sales are sales for resale, sales 
of items specifically exempt, and sales to organizations that      $100 ÷ 1.045 = $95.69 (gross sales)
hold a Florida Consumer’s Certificate of Exemption.                $100 - $95.69 = $4.31 (tax due, including surtax due)
                                                                   $95.69 x .005 = $.48 [surtax portion to be reported on Line 
Column 3. Taxable Amount- Subtract total exempt sales              15(d)]
from gross sales and enter the taxable amount. You must also 
report the total amount of sales that are subject to sales tax but 
                                                                     Line B. Taxable Purchases - Use Tax
are exempt from discretionary sales surtax, on Line 15(a) or       You owe “use tax” on taxable purchases of goods or 
Line 15(b). You must report on Line 15(c), the total amount of     services you have used or consumed that were:
sales for which you collected discretionary sales surtax at a rate Internet and out-of-state purchases not taxed by the 
different than the rate of the county in which you are located.      seller and NOT purchased for resale.
                                                                   •  Out-of-state or local purchases not taxed by a supplier 
In addition to reporting the Taxable Amount on the front of your     and NOT purchased for resale whether ordered online, 
return, remember to complete the back of the return for the          from a catalog, or by telephone.
following:                                                         •  Taxable items, originally purchased untaxed for resale, 
•  Taxable sales and untaxed purchases or uses of electricity        which you, your business, or employees used or 
on Line 17.                                                          consumed.
•  Taxable sales and untaxed purchases of dyed diesel fuel 
used in vessels or off-road equipment on Line 18.                  Include use tax and discretionary sales surtax on the return 
•  Taxable sales from amusement machines on Line 19.               for the reporting period during which you purchased, used, 
                                                                   or consumed the item(s).
Column 4. Tax Due - Enter the total amount of tax due, 
including discretionary sales surtax due. You must also report     Column 1. Gross Sales - Not Applicable
the total amount of discretionary sales surtax due on
Line 15(d).                                                        Column 2. Exempt Sales - Not Applicable
Amusement and Vending Machine Sales                                Column 3. Taxable Amount - Enter the total amount 
You must be registered in each county where you operate            of purchases used or consumed that were not taxed by 
vending or amusement machines. For each county in which            suppliers and were not for resale. If you report purchases 
you operate machines, you must report the gross sales and          exempt from discretionary sales surtax, also complete 
the tax due from amusement machines and from vending               Line 15(a) or Line 15(b).
machines dispensing items other than food and beverages.                              - Enter the total amount of use tax 
                                                                   Column 4. Tax Due 
Use the gross receipts from each type of machine that you          due, including discretionary sales surtax due.
operate and the tax rate divisor for the county where the 
                                                                   You must also report all discretionary sales surtax 
machine is located to compute the amount of gross sales and 
                                                                     due on Line 15(d).
tax due.
                                                                   If you paid sales tax to another state at a rate less 
Total machine receipts ÷ Tax Rate Divisor = Gross Sales.             than 6%, enter the total amount of Florida use tax, plus 
                                                                     any applicable discretionary sales surtax on Line B, 
Total machine receipts - Gross Sales = Tax Due, including            Column 4, and claim a credit for the tax paid to the other 
discretionary sales surtax.                                          state on Line 6. When claiming a credit for sales tax paid 
                                                                     to another state, make sure it is legally imposed. When 
Gross Sales x Surtax Rate = Discretionary Sales Surtax due.          in doubt, contact the tax agency in the state where the 
•  If you operate vending machines containing food or beverage       tax was paid.
items, complete Line E.
•  If you operate amusement machines, include receipts in                     Line C. Commercial Rentals
   Line A and also complete Line 19.                                     (5.5% Plus County Surtax Rate)
                                                                   Commercial rentals include the renting, leasing, letting, 
 Sales/Surtax     Amusement             Other Vended Items         or granting a license to use or occupy real property. 
        Rate           Divisor           Divisor                   Sales tax at the rate of 5.5%, plus discretionary sales 
6.0%                     1.040           1.0659                    surtax, is due on the total consideration charged for 
6.5%                     1.045           1.0707                    commercial property. The consideration charged may 
7.0%                     1.050           1.0749                    include charges for property taxes (whether paid to the 
7.5%                     1.055           1.0791                    landlord or directly to the county tax collector’s office), or 
8.0%                     1.060           1.0833                    common area maintenance. Rentals, leases, and licenses 
8.5%                     1.065           1.0875                    to use or occupy real property by related persons are also 



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                                                                                                                           DR-15N
                                    Line-by-Line Instructions continued                                                R. 01/23
                                                                                                                    Page 5 of 8
considered commercial rentals (e.g., a corporate owner leases     Column 1. Gross Sales - Enter the total gross amounts (rental 
property to his or her corporation). The $5,000 limitation for    charges) charged for transient rentals only. Do not include tax 
discretionary sales surtax does not apply to commercial           collected in gross sales.
rentals.                                                          Column 2. Exempt Sales - Enter the total amount of tax-
Column 1. Gross Sales - Enter the total amount of                 exempt transient rentals included in Line D, Column 1. Enter 
consideration for commercial rentals. Do not include tax          “0” if none.
collected in the amount reported. 
                                                                  Column 3. Taxable Amount - Subtract total exempt transient 
Column 2. Exempt Sales - Enter the total amount of                rentals (Column 2) from total gross transient rentals (Column 1) 
consideration for tax-exempt commercial rentals included in       and enter the difference (the taxable amount).
Line C, Column 1. Enter “0” if none. See section 212.031, F.S., 
                                                                  Column 4. Tax Due - Enter the total amount of tax due, 
and Rule 12A-1.070, Florida Administrative Code (F.A.C.), for 
                                                                  including any discretionary sales surtax due and any local option 
exemptions specifically available to commercial rentals.
                                                                  tax (for example, tourist development tax) administered by the 
Column 3. Taxable Amount - Subtract the amount reported in        Department of Revenue. You must also report all discretionary 
Column 2 from the amount reported in Column 1 and enter the       sales surtax due on Line 15(d). The $5,000 limitation for 
difference (the taxable amount).                                  discretionary sales surtax does not apply to transient rentals.
Column 4. Tax Due - Enter the total amount of tax due,            Line E. Food & Beverage Vending
including discretionary sales surtax due. You must also report    If you operate food and beverage vending machines, compute 
all discretionary sales surtax due on Line 15(d).                 your gross sales by dividing the total receipts from the 
                                                                  machine(s) by the appropriate food and beverage divisor for 
Line C(a). Less Sales Tax Scholarship Credits                     the county where the machine(s) is located. 
            E-file/E-pay Only
Report the amount of any state tax credit authorized by the       Column 1. Gross Sales - Enter the total amount of gross sales 
Florida Tax Credit Scholarship Program for Commercial Rental      computed from food and beverage vending machines receipts. 
Property and taken by your tenant(s) against the total sales tax  Do not include tax collected in gross sales.
and surtax due on commercial rentals. The amount of sales 
tax credit reported may not exceed the state sales tax due        Column 2. Exempt Sales - Enter the total amount of tax-
and reported in the amount on Line C, Column 4 (Commercial        exempt sales included in Line E, Column 1. Enter “0” if none.
Rentals Tax Due). This credit is not available for any            Column 3. Taxable Amount - Subtract total exempt sales from 
discretionary sales surtax due on commercial rentals. For more    total gross sales and enter the taxable amount.
information on the Florida Tax Credit Scholarship Program for 
Commercial Rental Property, visit                                 Column 4. Tax Due - Enter the total amount of tax due, 
floridarevenue.com/taxes/sfo.                                     including discretionary sales surtax due. You must also report 
                                                                  all discretionary sales surtax due on Line 15(d).
            Line D. Transient Rentals
Transient rentals are leases or rentals of living, sleeping, or 
housekeeping accommodations, such as hotels, motels,              Sales/Surtax Rate              Food and Beverage Divisor
single-family dwellings, multi-unit dwellings, apartments,                    6.0%                            1.0645
rooming houses, condominiums, timeshare resorts, vacation                     6.5%                            1.0686
houses, beach houses, mobile homes, or any other living,                      7.0%                            1.0726
sleeping, or housekeeping accommodations. Transient                           7.5%                            1.0767
rental taxes must be collected and paid on all rental charges, 
including any rental charges that are required to be paid by the              8.0%                            1.0808
guest as a condition of the use of the accommodation, unless                  8.5%                            1.0849
the rental charge is specifically exempt. See Rule 12A-1.061, 
F.A.C., for more information on what constitutes a “rental        Example: The total receipts from a soft drink machine in a 
charge” and which rental charges are specifically exempt.         county with a combined sales and surtax rate of 6.5% total 
                                                                  $100. Total receipts divided by the food and beverage divisor 
Some counties impose one or more local option taxes               for the 6.5% rate equals gross sales. Total receipts minus 
on transient rentals. Many counties self-administer these         gross sales equals tax due, including discretionary sales 
local option taxes. Contact your county taxing agency             surtax due. Gross sales multiplied by the surtax rate equals 
to determine whether your county imposes one of these             discretionary sales surtax due.
taxes and if you are required to report and pay the taxes 
directly to your county taxing agency or to the Department        $100 ÷ 1.0686 = $93.58 (gross sales)
of Revenue.                                                       $100 - $93.58 = $6.42 (tax due, including surtax due)
Form DR-15TDT, available on the Department’s website,             $93.58 x .005 = $.47 [surtax portion to be reported on Line 15(d)]
provides a listing of county local option transient rental rates 
and whether the local option tax is collected by the county or by Line 5. Total Amount of Tax Due
the Department of Revenue.                                        Add the amounts in Column 4, Lines A, B, C, D, and E. 
                                                                  Subtract the amount on Line C(a), Column 4, from the total and 
                                                                  enter the result on Line 5.



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                                        Line-by-Line Instructions continued                                                 DR-15N
                                                                                                                            R. 01/23
                                                                                                                            Page 6 of 8
 Line 6. Less Lawful Deductions                                       Example: When completing your December return (due 
Enter the total amount of all allowable tax deductions, except        January 1 of the following year), calculate your average state 
sales tax credit memos issued by the Department (reported             sales tax due during the calendar year. To calculate your average 
on Line 8). Lawful deductions include tax refunded by you to          state sales tax due, complete the following steps:
your customers for returned goods or allowances for damaged           Step 1.  Review all of your sales tax returns filed for the 
merchandise, tax paid by you on purchases of goods intended for       calendar year.
use or consumption but sold by you instead, Hope Scholarship 
Credits, and any other deductions allowed by law.                     Step 2. Add together the amounts on Line 7 from each return. 
  If you are claiming any approved Hope Scholarship Credits,         Subtract any local option discretionary sales surtax and any 
 report the amount of the credits on Line 6 and on Line 16.           local option transient rental tax included in Line 7. 
  Do not include documentation with your return.                             To calculate the monthly average state sales tax due, 
                                                                      Step 3. 
You will not receive a credit if the amount of lawful deductions      divide the total calculated in Step 2 by the number of returns 
(Line 6) is greater than the total amount of tax due (Line 5) on your that were filed with tax due on Line 7. 
return. If the amount of your lawful deductions is more than the 
                                                                      Step 4. Multiply your monthly average state sales tax due by 
total amount of tax due, reduce the amount of lawful deductions 
                                                                      60%. 
claimed to equal the total amount of tax due. You may report the 
remaining amount of lawful deductions (not to exceed the total        Step 5. Enter the result from Step 4 on Line 9 of each return 
amount of tax due) on your next return.                               the following year, beginning with your December return due 
                                                                      January 1.
                Line 7. Net Tax Due
Subtract Line 6 from Line 5 and enter the amount on Line 7.           The amount calculated in Step 4 can be used on each of your 
                                                                      returns for the following year through the November reporting 
            Lines 8 - 9. Estimated Tax                                period.
If you paid $200,000 or more in state sales and use tax on 
returns you filed during the most recent state fiscal year            Method 2 – Current Month/Previous Year
(July 1 through June 30), you must make an estimated sales 
tax payment every month, starting with the December return,           Calculate 60% of your state sales tax due for the same month 
due January 1. Before you file your FINAL return or if you have       of the previous calendar year.
questions about estimated tax, call Taxpayer Services.                Example: When completing your December return, multiply the 
Line 8. Less Estimated Tax Paid/Department of                         amount on Line 7 of your January return for the same calendar 
Revenue (DOR) Credit Memo                                             year (minus any local option discretionary sales surtax and any 
Enter the total amount of estimated tax you paid last month,          local option transient rental tax) by 60%. Enter that amount on 
the amount of any sales tax credit memo(s) issued by the              Line 9.
Department, and the amount of any specifically authorized tax 
                                                                      Method 3 – Current Month 
credits for which you have received a letter of approval from 
the Department. Follow the instructions sent to you by the            Calculate 60% of the state sales tax due for the next month’s 
Department.                                                           return.
You will not receive a credit if the amount of credit (Line 8) is     Example: When completing your December return, your 
greater than the net amount of tax due (Line 7). If the amount        estimated tax due is 60% of what you will report (minus any 
of your credit is greater than the net amount of tax due, reduce      local option discretionary sales surtax and any local option 
the amount of credits claimed to equal the net amount of tax          transient rental tax) on your January return. Enter that amount 
due. You may report the remaining amount of credit (not to            on Line 9.
exceed the net amount of tax due) on your next return. When 
you file your FINAL return, complete an Application for Refund        Penalty for Underpayment of Estimated Tax – If you fail 
– Sales and Use Tax (Form DR-26S) to obtain a refund of the           to report and pay the minimum amount of estimated tax due 
credit balance.                                                       each reporting period, you are subject to a loss of collection 
                                                                      allowance and a 10% penalty on any underpayment of 
Line 9. Plus Estimated Tax Due Current Month                          estimated tax due, and must pay interest on the amount 
Enter the total amount of estimated tax due, if applicable, using     underpaid.
one of the following three computation methods. You are NOT 
required to use only one method and may choose to use any             You cannot amend your return to increase your estimated tax 
one of these methods throughout the year.                             payment after the due date of the return.
                                                                                    Line 10. Amount Due
Three Methods for Computing Estimated Tax                             Subtract the amount on Line 8 from Line 7. Add the amount on 
The percentage for calculating estimated tax is 60%. Your 
                                                                      Line 9. Enter the result on Line 10. The amount entered on 
estimated tax liability is based only on Florida sales and use 
                                                                      Line 10 cannot be negative. 
tax due (Form DR-15, Line 7, Net Tax Due minus any local 
option discretionary sales surtax and any local option transient              Line 11. Less Collection Allowance
rental tax). Compute your estimated tax liability by one of the                     E-file/E-pay Only 
following methods:                                                    When you file and pay electronically and on time, you are 
                                                                      entitled to deduct a collection allowance of 2.5% (.025) of the 
Method 1 – Average Tax Liability                                      first $1,200 of the Amount Due (Line 10), not to exceed $30.
Calculate 60% of your average state sales tax due for the months 
you reported taxable transactions during the calendar year.



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                                                                                                                                     DR-15N
                                          Line-by-Line Instructions continued                                                        R. 01/23
                                                                                                                             Page 7 of 8
You are not entitled to a collection allowance if you file your          the rate imposed in the county where the merchandise or 
return or make your payment by a method other than electronic            service is delivered. The discretionary sales surtax also applies 
means. More information on filing and paying electronically is           to the rental of real property and transient rentals and is 
available at floridarevenue.com/taxes/eServices.                         collected at the county rate where the property is located.
If you are entitled to a collection allowance, you may choose            Most counties impose a local option discretionary sales surtax 
to donate the allowance to the Educational Enhancement Trust             that must be collected on taxable transactions. You must 
Fund. This fund is used to purchase up-to-date technology for            collect discretionary sales surtax along with the 6% state 
classrooms in local school districts in Florida. If you are eligible     sales tax and send both taxes to the Department. Current 
and choose to donate your collection allowance to education,             discretionary sales surtax rates for all counties are listed on Form 
check the “donate to education” box and leave Line 11 blank.             DR-15DSS, Discretionary Sales Surtax Information, available at 
The Department will calculate the collection allowance and               floridarevenue.com/taxes/rates.
transfer that amount to the Educational Enhancement Trust 
Fund. You must make this choice on each original and timely              If your business location is in Florida, the discretionary sales 
filed electronic return. You cannot make this choice after your          surtax rate printed on your tax returns is the rate in effect for 
electronic return is filed.                                              the county where your business is located. If your business 
                                                                         is located outside of Florida, no discretionary sales surtax 
                    Line 12. Plus Penalty                                rate is printed on your returns. However, all dealers must 
For late returns and payments, the penalty is either:                    collect discretionary sales surtax on taxable sales when the 
•  A minimum of $50 if 10% of Line 10 is less than $50, or               transaction occurs in, or delivery is into, a county that imposes 
•  10% of the amount due on Line 10.                                     a surtax. Use the chart below to help you determine when and 
                                                                         at what rate to collect discretionary sales surtax. 
If your return or payment is late, the minimum penalty is $50 
even if you file a late return with no tax due.                          For motor vehicle and mobile home sales, use the surtax rate of 
                                                                         the county identified as the residence address of the purchaser 
                    Line 13. Plus Interest                               on the registration or title document for the motor vehicle or 
If your payment is late, you owe interest on the Amount Due 
                                                                         mobile home. The surtax applies to the first $5,000 of the 
(Line 10). Florida law provides a floating rate of interest for 
                                                                         sales amount on any item of tangible personal property. The 
late payments of taxes and fees due, including discretionary 
                                                                         $5,000 limitation does not apply to rentals of real property, 
sales surtax. Interest rates, including daily rates, are updated 
                                                                         transient rentals, or services.
semiannually on January 1 and July 1 each year and available 
at floridarevenue.com/taxes/rates.                                       Include discretionary sales surtax with tax reported on 
                                                                         Lines A through E in Column 4 of your DR-15 return. Do 
        Line 14. Amount Due with Return                                  not send discretionary sales surtax collections to the 
You may receive a collection allowance when you file and pay 
                                                                         county tax collector’s office. 
electronically and on time. Subtract Line 11 from Line 10 and 
enter the amount due on Line 14. If you choose to donate                 Use the Department’s Address/Jurisdiction database to 
your collection allowance to education, check the “donate to             determine which county an address is located in. Visit
education” box and leave Line 11 blank.                                  floridarevenue.com/taxes/pointmatch.
All dealers: If your return or payment is late, add Lines 12 and                 Line 15(a). Exempt Amount of Items            
13 to Line 10 and enter the amount due on Line 14. Line 14 is                                       Over $5,000
the amount you owe.                                                      Enter the amount in excess of $5,000 on each single sale of 
                                                                         taxable tangible personal property (reported on Line A) and the 
                    Lines 15(a) - 15(d).                                 amount in excess of $5,000 for each single purchase for which 
             Discretionary Sales Surtax                                  sales tax and discretionary sales surtax is due (reported on Line 
If you sell, rent, deliver, or receive taxable merchandise or
                                                                         B). Example: If you sold a single item for $7,000, include $2,000 
services in or at a location within a county imposing a 
                                                                         (the amount over $5,000) on Line 15(a). Do NOT include exempt 
discretionary sales surtax, you are required to collect surtax at
                                                                         sales reported in Column 2.

   When  and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales
                                                                                                              surtax   collected at the 
                                                                              into the county where the           is
                            with a discretionary surtax                                                       county rate where the 
                                                                              selling dealer is located
                                                                                                              delivery is made
If a selling dealer located                                        sells and                                  surtax  iscollected at the 
                                                                              into counties 
in any Florida county       with or without a discretionary surtax  delivers                with different    county rate where the 
                                                                              discretionary surtax rates
                                                                                                              delivery is made
                                                                              into counties 
                            with or without a discretionary surtax                          without a
                                                                              discretionary surtax                is not collected
                                                                                                              surtax 
                                                                                                              surtax   collected at the 
                                                                              into a Florida county with a        is
                                                                                                              county rate where the 
                                                                   sells and   discretionary surtax
If an out-of-state selling dealer                                                                             delivery is made
                                                                    delivers
                                                                              into a Florida county without a 
                                                                              discretionary surtax                is not collected
                                                                                                              surtax 



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                                                                                                                    DR-15N
                                          Line-by-Line Instructions continued                                       R. 01/23
                                                                                                                    Page 8 of 8

   Line 15(b). Other Taxable Amounts NOT                              Line 19. Taxable Sales from Amusement 
                 Subject to Surtax                                                         Machines
Enter the amount of taxable sales and purchases included in        Enter the amount of taxable sales from amusement machines.
Line A, Column 3, that are not subject to discretionary sales 
surtax. This includes services and tangible personal property         Line 20. Rural or Urban High Crime Area 
delivered into a non-surtax county subject to sales tax, but not                      Job Tax Credits
subject to discretionary sales surtax. Do NOT include exempt       Enter the amount of rural or urban high crime area job tax 
sales reported in Line A, Column 2.                                credits for which you have received a letter of approval 
                                                                   from the Department on Line 20 and on Line 8. Follow the 
   Line 15(c). Amounts Subject to Surtax at a                      instructions sent to you from the Department.
Rate Different Than Your County Surtax Rate
On Line 15(c) you must report the total amount of taxable                   Line 21. Other Authorized Credits
sales and purchases for which discretionary sales surtax is        Enter only credits specifically authorized by the Department. 
due at a rate different than the rate of the county in which you   Follow the instructions sent to you from the Department.
are located. Enter the taxable amounts from Line A, 
Column 3, and Line B, Column 3, for which discretionary                                    Signature(s)
sales surtax is due at a rate different than the county in which   Sign and date your return. For corporations, an authorized 
you are located.                                                   corporate officer must sign. If someone else prepared the 
                                                                   return, the preparer must also sign and date the return. Please 
Example: A business located in a county with a 1%                  provide the telephone number of each person signing the return.
discretionary sales surtax rate sells a single taxable item for 
$3,000 and delivers the merchandise into a county with a                                   Contact Us
1.5% discretionary sales surtax rate. The discretionary sales      Information and tutorials are available at 
surtax is to be collected at 1.5%. The business will report the    floridarevenue.com/taxes/education.
$3,000 on Line 15(c), since this is the taxable amount that 
was subject to a different county discretionary sales surtax       Forms are available at floridarevenue.com/forms.
rate. The business will report the surtax collected at 1.5% on 
Line 15(d).
                                                                   If you have questions, need assistance, or need to replace 
                                                                   a lost or damaged return or coupon book, call Taxpayer 
   Line 15(d). Total Amount of Discretionary                       Services at 850-488-6800, Monday through Friday, excluding 
                 Sales Surtax Due                                  holidays.
Enter the total amount of discretionary sales surtax due on
Line 15(d). Do not include state sales tax in this amount.
                                                                   To find a taxpayer service center near you, visit
                                                                   floridarevenue.com/taxes/servicecenters.
   Line 16. Hope Scholarship Credits
Enter the total Hope Scholarship Credits on Line 16 and 
include the total amount of credits in the amount entered on       Subscribe to Receive Updates by Email from the 
Line 6. For more information on the Hope Scholarship               Department. Subscribe to receive an email for due date 
Program, visit floridarevenue.com/taxes/sfo.                       reminders, Tax Information Publications, or proposed rules. 
                                                                   Subscribe today at floridarevenue.com/dor/subscribe.
   Line 17. Taxable Sales/Untaxed Purchases     
                     or Uses of Electricity                                                   
   (6.95% Plus County Surtax Rate)
Enter the taxable amount of sales and untaxed purchases or 
uses of electricity subject to the 6.95% tax rate (2.6% imposed 
under Chapter 203, F.S., and 4.35% imposed under Chapter 
212, F.S.), plus surtax. The sale or use of electricity is subject                         References
to discretionary sales surtax at the rate imposed by the county 
where the consumer of the electricity is located.                  The following documents were mentioned in this form and are 
                                                                   incorporated by reference in the rules indicated below. The forms 
                                                                   are available online at floridarevenue.com/forms.
Line 18. Taxable Sales/Untaxed Purchases of 
                 Dyed Diesel Fuel                                       Form DR-15         Sales and Use Tax Return
Enter the total amount of taxable sales and untaxed purchases                              Rule 12A-1.097, F.A.C.
of dyed diesel fuel used in vessels or off-road equipment. If the 
sale or purchase of dyed diesel fuel occurred in a county that       Form DR-26S           Application for Refund –
imposes discretionary sales surtax, sales tax plus the applicable                          Sales and Use Tax
discretionary sales surtax is due.                                                         Rule 12-26.008, F.A.C.






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